Crossheading Exchange gains and losses
From legislation.gov.uk
Contents
- Section 328 Exchange gains and losses
- Section 328A Arrangements that have a “one-way exchange effect”
- Section 328B Meaning of “relevant exchange gain” and “relevant exchange loss”
- Section 328C Meaning of “test day”
- Section 328D Counterfactual currency movement assumptions
- Section 328E Counterfactual currency movement assumptions: treatment of options
- Section 328F Meaning of “option”
- Section 328G Meaning of “relevant contingent contract” and “operative condition”
- Section 328H Other interpretative provisions